West Virginia Democrat. [volume] (Charles Town, W. Va.) 1885-1890, 1887-02-04

Each citizen should contribute to
the expense of Government in pro-
portion to his ability. But expert
ence shows that the very class best
able to pay taxes shape legislation
so as to escape their share of the
burden. 1t is the first duty of
Government to equalize taxation.
In order to do this, our Constitution
makes a distinction between the
! person who owns an item Of proper
ty and the property itself. The tax
is levied on the property and the
person who owns that property is
charged with the payment. If q
diamond Is worth one thousand
dollars, the tax on is ~, and who
ever owns the diamond on the first
day Of april, 1.-THE assessment day J,
must pay the so; and it makes no
difference whether he is rich or poor.
The diamond is taxed and its owner
must pay. A moments reflection
will satisfy any one that if each and
every item of property be listed for
taxation, then perfect equality will
prevail and no one man will pay
more than his share.
Our Constitution has two propo-
sitions:
l. Taxation shall be equul and
uniform THROUGHOUT THE STATE.
This means that property in one
part of the State shall be taxed the
same as property in another part Of
the State.
2 All property real and personal
shall be taxed according to It's value.
This means that each and every
item of property shall be listed by
the assessor. An example will il
lustrate how the present law has been
shaped so as to enable vast
amount of property to escape taxtion.
1t is well known that large enter
prises are now generally conducted
by means of corporate association
and, while corporations are not en-
gagged in farming. they prosecute
many Of the most lucrative branches
| Of business. For example. we have
saw mill companies, companies en-
gagged in merchandise. in numbering,
and in every. conceivable occupation.
Probably there are 5000 Of them
doing business in this State. 1t is
perfectly evident that if horses, cat
tie and machinery are owned by q
corporation they ought to be listed
for taxation precisely as they would
be listed if owned by an individual.
But inasmuch as corporations,
Through their agents. arc active in
shaping legislation, the Law Of this
State has been fashioned so as to
discriminate in their favor. The
law requires an individual to emu
merate his property item by item.
The assessor asks farmer chow
many horses and their value, how
many hogs and their value" ETC.,
etc.; but the assessor, when he
comes to corporation, does not re-
quire it to enumerate its property;
he simply asks: "What is the value
of ySnr-personal property after de-
| ductl9g yonr deDts.
But the case is worse. An indi-
vidual is not permitted to deduct
his debts from his horses, hogs and
other risi6le property, yet corYo-
ration may do so. Is it not mon
strous proposition that if corpora
ton buys horse on credit the
debt may be deducted, and yet when
an individual owes for his horse he
cannot deduct the debt? A bill is
offered to amend section 65, of chap
ter 80 of the Code, relating to the
assessment of property which is
owed by a corporation, and it is
proposed that the personal property
of corporation shall be listed pre-
cisely in the same manner as such
property would be listed if owned
by an individual. But straightway
there is a hue and cry against
changing the law. Unfortunately,
comparatively few members of the
Legislature have taken the trouble
to study this matter and they have
not time to do SO while that body is
in session. Hence, it is very easy
for those who profit by this unjust
discrimination to confuse the sub
| ject by plausible theories which are